{"id":1624,"date":"2026-03-24T09:53:21","date_gmt":"2026-03-24T09:53:21","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-1-general-presentation-and-disclosures-in-the-financial-statements"},"modified":"2026-05-22T14:18:59","modified_gmt":"2026-05-22T14:18:59","slug":"fas-1-general-presentation-and-disclosures-in-the-financial-statements","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-1-general-presentation-and-disclosures-in-the-financial-statements\/","title":{"rendered":"FAS 1 \u201c\u041e\u0431\u0449\u0435\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\u201d"},"content":{"rendered":"<p>Issued by: AAOIFI Accounting Board (AAB). Supercedes FAS 1 (old), FAS 16, FAS 22, terminologies in various FASs, replaced texts in FAS 26, FAS 30, FAS 33  on 1 Jan 2023<\/p>","protected":false},"excerpt":{"rendered":"<p>AAOIFI Financial Accounting Standard (FAS) 1 \u201cGeneral Presentation and Disclosures in the Financial Statements\u201d is set out in paragraphs 01-175. All the paragraphs have equal authority. This standard should be read in the context of its objective and\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1624","aaoifi_standard","type-aaoifi_standard","status-publish","hentry","standard_category-accounting-fas"],"_links":{"self":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard"}],"about":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/types\/aaoifi_standard"}],"version-history":[{"count":1,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1624\/revisions"}],"predecessor-version":[{"id":2389,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1624\/revisions\/2389"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1624"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}